Dieselbesteuerung EU

Die aktuellen Pläne der EU-Kommission sehen eine Vereinheitlichung von Kraftstoffsteuern innerhalb Europas und zwischen verschiedenen Kraftstoffarten vor. Als Konsequenz würden die bestehenden Steuerprivilegien für Diesel wegfallen, die in Deutschland, den Niederlanden und Frankreich mehr als 20 Cent pro Liter ausmachen.

Lesen Sie weiter im Kommentar des Wirtschaftsdienst 5/2011

Wesentliches Schlagwort: Dieselkraftstoff

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Wesentliches Schlagwort: Mineralölsteuer

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Regionale Aspekte: EU-Staaten – Mineralölsteuer

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Literaturliste

Asymmetric competition in the setting of diesel excise taxes in EU countries / László Paizs.

Gasoline demand in Europe : new insights / Markus Pock.

CO2 mitigation in road transport : gasoline taxation and/or fuel-efficiency regulation? / Rüdiger Pethig.
Although gasoline taxes are widely used (nearly) efficient CO2 emission controls, additional fuel-efficiency regulation is applied e.g. in the USA and in Europe. In a simple analytical model, we specify the welfare implications of (i) gasoline taxes, (ii) of ‘gas-guzzler taxes’ (iii) of fuel-efficiency standards, and of combinations of the above. Both forms (ii) and (iii) of fuel-efficiency regulation turn out to produce the same suboptimally low emission rates. Combining (i) and (ii) is also distortionary, while efficiency can be secured by combining (i) and (iii). However, in the optimal mix of the latter two instruments the fuel-efficiency standard is redundant. — CO2 emissions ; road transport ; fuel efficiency regulation ; gasoline tax

  • CO2 mitigation in road transport : gasoline taxation and/or fuel-efficiency regulation? / Rüdiger Pethig.
    (2009) Volkswirtschaftliche Diskussionsbeiträge / Universität Siegen, Fachbereich Wirtschaftswissenschaften Wirtschaftsinformatik und Wirtschaftsrecht ; 133; Online-Ressource (28 S.).

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Taxing commercial motor fuel in the European Union : the case for an apportionment-based, destination-principle system / Charles E. McLure Jr..

  • Taxing commercial motor fuel in the European Union : the case for an apportionment-based, destination-principle system / Charles E. McLure Jr..
    (2009) In: International tax and public finance. – New York. – Bd. 16.2009, 3, (Jun.2009) S. 395-414.

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Why tax commercial motor fuel in the EU member state where it’s bought? : why not where it’s consumed? / Charles E. McLure Jr..

  • Why tax commercial motor fuel in the EU member state where it’s bought? : why not where it’s consumed? / Charles E. McLure Jr..
    (2009) In: CESifo forum. – Munich. – Bd. 10.2009, 2, S. 37-42.

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The impact of fiscal and other measures on new passenger car sales and CO2 emissions intensity : evidence from Europe / Lisa Ryan; Susana Ferreira; Frank Convery.

  • The impact of fiscal and other measures on new passenger car sales and CO2 emissions intensity : evidence from Europe / Lisa Ryan; Susana Ferreira; Frank Convery.
    (2009) In: Energy economics. – Amsterdam. – Bd. 31.2009, 3, (Mai.2009) S. 365-374.

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The diverse structures of passenger car taxation in Europe and the EU Commissions proposal for reform / Uwe Kunert, Hartmut Kuhfeld.
In this study we first analyze duties on passenger cars in 27 European countries. Taxes and fees related to the registration, ownership and use of cars are assessed differently across Europe, and their rates vary significantly. We find that the annual taxes levied on specific types of cars differ across countries by a factor of up to four, while the various kinds of duties levied account for extremely diverse shares of the entire car-related tax burden and give rise to very different ratios of fixed and variable components in the taxes levied. Given the importance of taxation systems for market and competitive conditions, the European Commission is seeking to achieve reciprocal alignment of the various systems. The Commission has also proposed that greater importance be given to environmental criteria in the assessment of vehicle related taxes. Effectively in some countries, the registration taxes represent a significant burden on the acquisition of new vehicles; this factor reduces market transparency and may mean that taxes are levied twice. Only in a few countries’ tax schemes is fuel consumption taken into account, and then only to a marginal degree. It is thus necessary to modify and simplify the tax systems in Europe, because it is crucial that the traffic sector contribute more to climate protection, and because motor vehicles impair local air quality. In this context, the overall structure of the various charges to passenger cars should be rebalanced, with CO2 emissions not being the sole focus.

  • The diverse structures of passenger car taxation in Europe and the EU Commissions proposal for reform / Uwe Kunert, Hartmut Kuhfeld.
    (2007) In: Transport policy. – Bd. 14.2007, 4, (Jul.2007) S. 306-316.

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  • The diverse structures of passenger car taxation in Europe and the EU Commissions proposal for reform / Uwe Kunert; Hartmut Kuhfeld.
    (May 2006) Discussion papers / German Institute for Economic Research ; 589; Online-Ressource, 22 S., Text.

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Diesel price convergence and mineral oil taxation in Europe / Axel Dreher and Tim Krieger.

  • Diesel price convergence and mineral oil taxation in Europe / Axel Dreher and Tim Krieger.
    (2010) In: Applied economics. – Bd. 42.2010, 13/15, (5/6.2010) S. 1955-1961.

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  • Diesel price convergence and mineral oil taxation in Europe / Axel Dreher and Tim Krieger.
    (2007) KOF working papers / Konjunkturforschungsstelle, Eidgenössische Technische Hochschule Zürich ; 182; Online-Ressource (19 S.).

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Why fuel prices differ / Piet Rietveld; Stefan van Woudenberg.

Tax competition under minimum rates : the case of European diesel excises / Michiel Evers; Ruud A. de Mooij; Herman R. J. Vollebergh.
This paper estimates Nash-type fiscal reaction functions for European governments competing for revenue from diesel excises. It appears that European governments strategically set their excise levels by responding to their neighbors’ tax rates. This provides evidence for the presence of tax competition in diesel excises. In fact, a 10 percent higher rate in neighboring countries (in terms of the user price) induces a country to raise its own rate by between 2 and 3 percent. This impact is robust for alternative specifications. By imposing restrictions on excise levels, EU harmonization of excises in 1987 and the introduction of a minimum in 1992 exerted a positive impact on the excise level in a number of EU countries. It has not, however, significantly reduced the intensity of tax competition. Indeed, strategic tax responses have not significantly been reduced by these harmonization policies. We also find that high-tax countries appear to compete more aggressively than low-tax countries in the sense that they feature larger strategic tax responses. There is no significant difference between large and small countries.

  • Tax competition under minimum rates : the case of European diesel excises / Michiel Evers; Ruud A. de Mooij; Herman R. J. Vollebergh.
    (2004) Amsterdam [u.a.]; [26] S.

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  • Tax competition under minimum rates : the case of European diesel excises / Michiel Evers; Ruud A. de Mooij; Herman R. J. Vollebergh.
    (2004) CESifo working paper series ; 1221 : Public finance; 16 S.

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Diesels in Europe : analysis of characteristics, usage patterns, energy savings and CO2 emission implications / Lee Schipper, Céline Marie-Lilliu and Lew Fulton.

  • Diesels in Europe : analysis of characteristics, usage patterns, energy savings and CO2 emission implications / Lee Schipper, Céline Marie-Lilliu and Lew Fulton.
    (2002) In: Journal of transport economics and policy. – London. – Bd. 36.2002, 2, S. 305-340.

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Should diesel cars in Europe be discouraged? / Inge Mayeres; Stef Proost.

  • Should diesel cars in Europe be discouraged? / Inge Mayeres; Stef Proost.
    (2001) In: Regional science & urban economics. – Bd. 31.2001, 4, S. 453-470.

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  • Should Diesel cars in Europe be discouraged? / Inge Mayeres and Stef Proost.
    (2001) Milano; 25 S.

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  • Should diesel cars in Europe be discouraged? / By Inge Mayeres; Stef Proost.
    (2000) Discussion paper series / Center for Economic Studies ; 00.18 : Public economics; 30 Bl.

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Quality-based price discrimination and tax incidence : evidence from gasoline and diesel cars / Frank Verboven.

  • Quality-based price discrimination and tax incidence : evidence from gasoline and diesel cars / Frank Verboven.
    (2002) In: The Rand journal of economics. – Bd. 33.2002, 2, S. 275-297.

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  • Price discrimination and tax incidence : evidence from gasoline and diesel cars / Frank Verboven.
    (1999) Antwerp; 27 Bl.

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Environmentally differentiated taxes on Diesel oils : the Swedish experience / by Hans Bergman.

  • Environmentally differentiated taxes on Diesel oils : the Swedish experience / by Hans Bergman.
    (1994) In: Applying economic instruments to environmental policies in OECD and dynamic non-member economies. – Paris. – 1994, S. 251-260.

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